StatuteCorporation Tax Act 2010

Section 938V — Corporation Tax Act 2010: Priority

Text of the provision Official document

Priority 938V For the purposes of this Part the following provisions are to be treated as of no effect—

a section 441 of CTA 2009 (loan relationships for unallowable purposes);

b section 690 of that Act (derivative contracts for unallowable purposes);

c . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ca Part 6A of TIOPA 2010 (hybrid and other mismatches);

d Part 10 of that Act (corporate interest restriction).

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

See judgments from UK courts and tribunals with a plain-English summary and legal holding.